Taxation and the Multinational Firm

Michael Stimmelmayr; Peter Egger

Taxation and the Multinational Firm

ETH Zürich

Research output: Chapter or section in a book/report/conference proceeding › Book chapter

Abstract

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to tax-avoidance practices, and discusses their remedies.

Original language	English
Title of host publication	Encyclopedia of International Economics and Global Trade
Subtitle of host publication	Foreign Direct Investment and the Multinational Enterprise
Editors	Francisco Rivera-Batiz
Publisher	World Scientific Publishing Co. Pte Ltd
Volume	1
ISBN (Print)	978-981-12-0053-3
Publication status	Published - May 2020

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 10 Reduced Inequalities

Keywords

Taxation; Foreign direct investment; Multinational firms

Access to Document

http://www.worldscientific.com/worldscibooks/10.1142/11286

Cite this

@inbook{8c5ec916541942e3befc0355d00ddce5,

title = "Taxation and the Multinational Firm",

abstract = "This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to tax-avoidance practices, and discusses their remedies.",

keywords = "Taxation; Foreign direct investment; Multinational firms",

author = "Michael Stimmelmayr and Peter Egger",

year = "2020",

month = may,

language = "English",

isbn = "978-981-12-0053-3",

volume = "1",

editor = "Rivera-Batiz, \{ Francisco\}",

booktitle = "Encyclopedia of International Economics and Global Trade",

publisher = "World Scientific Publishing Co. Pte Ltd",

address = "Singapore",

}

TY - CHAP

T1 - Taxation and the Multinational Firm

AU - Stimmelmayr, Michael

AU - Egger, Peter

PY - 2020/5

Y1 - 2020/5

N2 - This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to tax-avoidance practices, and discusses their remedies.

AB - This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to tax-avoidance practices, and discusses their remedies.

KW - Taxation; Foreign direct investment; Multinational firms

M3 - Book chapter

SN - 978-981-12-0053-3

VL - 1

BT - Encyclopedia of International Economics and Global Trade

A2 - Rivera-Batiz, Francisco

PB - World Scientific Publishing Co. Pte Ltd

ER -

Taxation and the Multinational Firm

Abstract

UN SDGs

Keywords

Access to Document

Fingerprint

Cite this